M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallow l/6th of the expenditure incurred by the assessee on maintenance of its vehicles. Section 309 of the Companies Act, 1956, provides the modality for determining the remuneration payable to the directors, including any managing or full-time director. Such remuneration is Page 26 of 30 ITA No. 6 to 9 & 11/Ind/2023 Essarjee Construction P. Ltd. Page

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallow l/6th of the expenditure incurred by the assessee on maintenance of its vehicles. Section 309 of the Companies Act, 1956, provides the modality for determining the remuneration payable to the directors, including any managing or full-time director. Such remuneration is Page 26 of 30 ITA No. 6 to 9 & 11/Ind/2023 Essarjee Construction P. Ltd. Page

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallow l/6th of the expenditure incurred by the assessee on maintenance of its vehicles. Section 309 of the Companies Act, 1956, provides the modality for determining the remuneration payable to the directors, including any managing or full-time director. Such remuneration is Page 26 of 30 ITA No. 6 to 9 & 11/Ind/2023 Essarjee Construction P. Ltd. Page

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

disallowance of claim of INR 72,992/- under section 10AA of the Act on the interest earned from fixed deposits kept with bank(s) by the Appellant as margin money for providing letter of credit and guarantee to the suppliers and other Government departments for registration like Sales Tax etc. 8. Deduction in respect of 'Education Cess on income

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

198 conclusion and himself decide that the order is erroneous, by conducting necessary enquiry, if required and necessary, before the order under Section 263 is passed. In such cases, the order of the Assessing Officer will be erroneous because the order passed is not sustainable in law and the said finding must be recorded. CIT cannot remand the matter

AGROH INFRASTRUCTURE DEVELOPERS P LTD,MHOW vs. PR CIT CENTRAL CIRCLE BHOPAL, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Agroh Infrastructure Pr. Cit (Central) Developers Pvt. Ltd. Bhopal Aqua Point, A.B.Road, Vs. Umaria, Mhow, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeca 2752 L Assessee By Shri Manish Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023

disallowed by the Ld. AO. On the merits of this issue of allowability of the claim of interest on income tax the Ld. AR has submitted that it was only a mistake and due to inadvertence the claim was made therefore, he has not disputed that the said claim is not allowable. However, the assesse has challenged the impugned order

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

disallowance of such expenditure if the same is excessive or unreasonable having regard to the services or facilities for which the payment is made or the legitimate needs of the business or profession of the payee. Thus, what is sought to be covered by the provisions section 40A(2)(a) is expenditure in respect of which deduction is claimed

THE ITO-1(1), BHOPAL vs. M/S FRIENDS ASSOCIATES, BHOPAL

In the result, the appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniito-1(1) M/S Friends Associates Bhopal Shop No.32, G.T.B. Complex New Market, Vs. Bhopal

section 148 was completed on 19.12.2019. Subsequently, the AO initiated the proceedings u/s 154 of the Act to rectify the mistake of allowing the claim of deduction in respect of the expenditure on which no TDS was deducted as reflected in the tax audit report in form 36. Ld. DR has submitted that the AO while passing the order

DCIT 3 (1), BHOPAL vs. M/S NARMADA SWITCHGEAR P LTD , BHOPAL

Accordingly, this ground is also dismissed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2013-14 Dcit-3(1) M/S Narmada Switchgear Bhopal Pvt. Ltd., बनाम/ Plot No.3, Industrial Estate, Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcn0635N Assessee By Shri S.S. Deshpande, Ca Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 09.11.2022 Date Of Pronouncement 03.02.2023

disallowed amount of Rs. 80,29,776/- and added to the total income. 7.1 The appellant submitted that the ledger account of various debtors were provided to the Ld. A.O. The debts have arisen on account of genuine trading transactions which meant that the corresponding revenue had already been recorded in the books of account. The detailed reply in this

SHRI ANIL KHANDELWAL,INDORE vs. THE ITO-5(3), INDORE

In the result the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

Section 194C(3) of the Act if at the time of making payment to the truck owner Form 15I (duly filled) is submitted to the buyer i.e. the assessee, then there is no liability to deduct the tax at source. Ld.A.O was not convinced with this submission and he went ahead making the disallowance

SHRI MAYUR BANSAL,GWALIOR vs. THE DCIT, CENTRAL, BHOPAL

In the result, appeals of the revenue in IT(SS)ANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowances in assessment framed U/s 153A of the Act, the Id. CIT(A) should have held that none of the addition made are sustainable in the present case. 2.1 BECAUSE assessment order dated 20.12.2019 was issued manually i.e. without Document Identification Number (in short 'DIN'), accordingly, the same was liable to be held as invalid and deemed to have never

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1, NASHIK vs. MAHAKALESHWAR TOLLWAYS PRIVATE LIMITED, UJJAIN

In the result, the appeal of the Revenue is dismissed

Bench: Shri C.M. Garg, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकरअपीलसं./I.T.A. No. 123/Ind/2021 (िनधा"रणवष" / Assessment Year : 2017-18)

disallowed appellant's claim for the depreciation on the 'Concessionaire's Toll Collection Rights' on the premise that the said right is not an intangible asset on which a claim for depreciation can be allowed. The learned AO has mistakenly concluded that the right given to the Appellant is in the nature of reimbursement of the cost incurred

ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

disallowed in the year of its creation. Thus, the order of the Assessing Officer is held not to be erroneous or prejudicial to interests of revenue on account of allowance of deduction of utilisation/reversal of warranty provision. Therefore, we hold that the Ld. PCIT has erred in invoking powers under section 263 of the Act. Accordingly, we set aside

RAJ KUMAR PALIA,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX - ITARSI, CAMP AT BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2009-10 Raj Kumar Paliya Dcit/Acit M/S. Da Construction

disallowance u/s 40(a)(ia) to 30% of Rs. 2,16,333/- taking into account the subsequent clarificatory amendment made by Govt. in section 40(a)(ia). The relevant paras of CIT(A)’s order are re-produced below: Paras relevant to the issue of Depreciation: “5.1 Depreciation on truck: - 5.1.1 The timeline of the issue is as under

THE DCIT, 1(1), UJJAIN vs. SMT. NAMITA PATWA, DEWAS

In the result, the appeals of the revenue as well as the cross

Bench: Shri C.M. Garg & Shri O.P. Meena

section 68 without examining the creditworthiness and genuineness of the said transaction. 3. Following grounds have been taken by the assessee in the cross objection for the assessment year 2008-09 :- “1. The ld. CIT(A) has erred in maintaining the addition of Rs.6,96,500/- in respect of commission paid to various parties

THE DCIT, 1(1), UJJAIN vs. SMT. NAMITA PATWA, DEWAS

In the result, the appeals of the revenue as well as the cross

Bench: Shri C.M. Garg & Shri O.P. Meena

section 68 without examining the creditworthiness and genuineness of the said transaction. 3. Following grounds have been taken by the assessee in the cross objection for the assessment year 2008-09 :- “1. The ld. CIT(A) has erred in maintaining the addition of Rs.6,96,500/- in respect of commission paid to various parties

KISHAN ASSUDANI,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, 3(1), BHOPAL, BHOPAL

Appeal of the assessed is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshikishan Assudani, Acit 3(1), बनाम/ Prop. Kishan Assudani, Bhopal Vs. Plot No.6, Mainroad, Gandhi Nagar, Bhopal (Pan:Aeupa8876Q) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 02.09.2025 Date Of Pronouncement 10.09.2025 आदेश / O R D E R

disallowance of entire expenses under the head Wastage & Breakage at Rs.9,45,620/- and Packing Material at Rs.5,26,150/- , by invoking the provisions of section 40A(3) of the Act without pin-pointing any single instance of cash payment above Rs.20,000/- in a single day to a single person and without properly appreciating the actual facts and circumstances

THE DCIT-3(1), INDORE vs. M/S. MODERN LABORATORIES, INDORE

In the result, both the appeals of the Revenue and assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 135/Ind/2017 "नधा"रणवष" / Assessment Year:2008-09 Dy. Cit, Vs. M/S.Modern Laboratories 3(1), Pvt.Ltd., Indore. Indore. अपीलाथ" /Appellant ""यथ" /Respondent

Section 271(1)(c) of the Act. -: 3 :- Modern Laboratories P.Ltd., Indore. (ii) Whether in the facts and circumstances of the case, the Ld. CIT(A) has erred in law by deleting the penalty imposed by the AO u/s 271(1)(c) of the Act amounting to Rs. 11,19,895/- whereas the Ld. CIT(A) has confirmed the addition